A first look at how the agreed-to proposal would affect corporate filers

Corporations will face a lower tax rate but pay slightly more than in previous plans under a deal House and Senate Republicans reached on the party’s competing tax-overhaul bills.

After months of debate, Republicans released the details of its plan to overhaul the U.S. tax code for businesses and individuals. Here’s how it would affect companies, including pass-through businesses. For its effect on individuals, see here.